Bill Summaries: H74 (2025-2026 Session)

Tracking:
  • Summary date: May 1 2025 - View summary

    Senate amendment #4 amends the 3rd edition, as amended, as follows.

    Further amends Section 27.11 of SL 2023-134, concerning the State Bar Review Committee (Committee), as follows. Amends the President of the State Bar's membership on the Committee so that it includes the President or his designee, no longer requiring it be the President serving when the Section became law and no longer requires serving until the Committee terminates. Allows the Committee to review, in addition to their described duties, any other aspect or area of the North Carolina State Bar that is concerning, needing improvement, or necessary in fulfilling the Commission's duties. 


  • Summary date: Apr 30 2025 - View summary

    Senate amendments to the 3rd edition makes the following changes.

    Amendment #1. 

    Part V.

    Raises the age that a parent may abandon their child pursuant to GS 14-322.2 from less than seven days old to less than 30 days old and not be prosecuted under GS 14-318.4 (felony child abuse). Makes organizational changes.

    Amendment #2. 

    Part VII. 

    Increases the funds the Wildlife Resources Commission is authorized to spend on the described project code under Section 40.1 of SL 2023-134 from $39.7 million to $46.7 million. 

    Amendment #3.

    Part IV. 

    Amends Section 11.11 of SL 2022-74, as amended, concerning a competitive grant program for the development of megasites for major manufacturing opportunities (the Megasite Readiness Program-Program), as follows. Removes provisions directing that  funds be transferred quarterly in equal installments from the North Carolina Megasite Fund to the Economic Development Partnership of North Carolina (EDPNC). Instead, specifies that monies previously appropriated for the Program be transferred in full to EDPNC when the act becomes law. Directs for funds subsequently approved for the Program to be transferred in full to EDPNC once such an act becomes law. 

    Amends Section 11.12 of SL 2023-134, concerning the Selectsite Readiness Program (SRP), as follows. Removes provisions directing  funds be transferred quarterly in equal installments from the North Carolina Selectsite Fund to EDPNC. Instead, specifies that monies previously appropriated for the SRP be transferred in full to EDPNC when the act becomes law. Directs for funds subsequently approved for the Program to be transferred in full to EDPNC once such an act becomes law. 

    Retroactive to October 25, 2024, extends the expiration date of Section 4C.13(b) of SL 2024-53 (suspends the requirement that  the Economic Investment Committee make certain findings for projects located in a development tier three area, so long as the affected local government is in a county declared a major disaster area as of September 28, 2024) from January 31, 2025, to July 31, 2025. 


  • Summary date: Apr 29 2025 - View summary

    Senate committee substitute to the 2nd edition makes the following changes. Makes organizational changes. Makes conforming changes, including to Part headings.

    Part IA.

    Now requires the State Controller to transfer all unencumbered (was, unexpended) funds remaining in Hurricane Florence Disaster Recovery Fund to the Savings Reserve in Section 2B.2 of SL 2025-2. Extends the deadlines and the limits for extension of deadlines by the Department of Agriculture and Consumer Services (DACS) for the Agricultural Crop Loss Program under Section 2D.2 of SL 2025-2 from 45 days to 60 days.  Authorizes local government units that received loans under Section 1.5 of SL 2018-138 or Section 1.2 of SL 2019-250 for cashflow management assistance while awaiting federal reimbursement to apply to the Department of Public Safety (DPS)’s Office of Recovery and Resiliency (ORR) for loan forgiveness, as described, so long as three listed conditions are met, including that FEMA denied the local government’s request for reimbursement (either in whole or in part) and any appeals or active arbitrations pertaining to that process have concluded.  

    Part II.

    Now requires the Office of the State Fire Marshal (OSFM) to develop and maintain, with the assistance of the NC Collaboratory (NCC), an online reporting portal for the described fire departments (was, OSFM assisted NCC with the reporting portal) under GS 58-82B-10. Makes conforming changes to GS 116-255 and Section 8.10 of SL 2021-180. Authorizes NCC to use any unspent remainder the nonrecurring funds allocated to it under Section 8.18 of SL 2021-21(study on cyanobacterial algal bloom treatment) for other research projects related to the study, analysis, and improvement of surface water quality in the State, including research projects related to nutrient-impaired coastal waters.  

    Part IV.

    Now reallocates $3 million of the funds allocated to the City of Oxford for the Kerr Lake Regional Water project by Section 12.2(e)(136) of SL 2023-134 to the South Granville Water and Sewer Authority for one or more water or wastewater projects (was, the same purpose).

    Transfers $4 million of the funds allocated by Section 12.2(e)(139) of SL 2023-134 to the Town of Pembroke to the Office of State Budget and Management (OSBM) to (1) the Stokesdale Fire District, Inc.; (2) Rockingham County; and (3) Alamance County Sheriff's Office in the specified amounts for the purposes described.

    Instructs for funds provided to the City of Archdale, the City of Asheboro, the City of Randleman, Randolph County, and the City of Trinity (local governments) by Section 12.2(e) of SL 2023-134 to be transferred to OSBM to provide grants in the same amounts to the same local governments for water and wastewater projects.

    Directs that funds allocated to the City of Claremont for the Lyle Creek Sewer Project by Section 12.2 of SL 2023-134 to instead be used for any regional wastewater infrastructure improvements.

    Amends Section 11.11 of SL 2022-74, as amended, concerning a competitive grant program for the development of megasites for major manufacturing opportunities, including the aerospace, automotive, clean energy, food processing, semiconductor, and life science industries, as follows. Modifies the infrastructure purpose of the Megasite Readiness Program (Program) so that it can be used on infrastructure projects, not just those that are public, to meet the needs of prospective employers for megasites. Replaces reference to “electrical utility lines” with “electric infrastructure.”  Expands the type of nonprofits that are eligible to partner with local governments under the Program to include 501(c)(12) organizations (certain local benevolent ditch or irrigation companies, telephone companies, or other like organizations). Directs for funds be transferred quarterly in equal installments from the North Carolina Megasite Fund to the Economic Development Partnership of North Carolina (EDPNC) Makes conforming changes.

    Amends Section 11.12 of SL 2023-134, concerning the Selectsite Readiness Program, as follows. Now specifies that the appropriated $10 million for 2024-25 should also be used for assisting local governments or partnerships of local governments to: (1) acquire newly identified or existing selectsites; (2) analyze, plan, install, or upgrade the specified infrastructure as modified by the act (was, public infrastructure), including electric infrastructure (was, electrical utility lines) necessary to meet the needs of prospective employers for selectsites; and (3) fund the specified on-site preparations. Amends the purpose of the grant program to include identifying and evaluating up to 20 (was, 15) selectsites of less than 1,000 acres for preferred development and marketing; and includes supporting local governments or a partnership of local governments to analyze, plan, install, or upgrade infrastructure, no longer limiting this to public infrastructure. Allows EDPNC to use a similar selectsite process authorized by the General Assembly in authorizing funds for the above described purposes (was, just the process set forth in Section 11.11 of SL 2023-134). Directs for funds be transferred quarterly in equal installments from the North Carolina Selectsite Fund to EDPNC (was, funds “may” be disbursed, and no requirement it be quarterly). Makes conforming changes.

    Part V.

    Modifies the State Highway Patrol’s (SHP) authority to adopt rules under Section 5.1 of the act, concerning the transfer of the NC Center for Missing Persons to SHP, so that it is clear that its rulemaking authority only pertains to Section 5.1 (was, the act). Removes provisions (1) transferring personnel from DPS and the Department of Information Technology (DIT) to SHP and (2) transferring certain non-sworn personnel from the license and theft bureau of the Department of Transportation (DOT) to SHP. Raises the age that a parent may abandon their child pursuant to GS 14-322.2 from less than seven days old to less than 30 days old and not be prosecuted under GS 14-318.2 (misdemeanor child abuse).

    Part VI.

    Removes provisions assigning space in the Archdale Building to SHP.

    Sets an expiration date of December 31, 2026, for the NC State Bar Grievance Review Committee (GRC) established under Section 27.11 of SL 2023-134 (was, expiration upon submission of its required report). Removes provisions requiring the GRC to submit a report to the specified NCGA committee by April 1, 2024.

    Part VII.

    Specifies that the grant funds provided to Appalachian State University under Section 40.8 of SL 2023-134, as amended by the act, for the addition and renovation project at Peacock Hall are a total project authorization increase of $2.5 of the previously authorized amount.

    Further amends Section 40.17(a) of SL 2021-180, as amended, which amended grants and funds allocated from the State Capital and Infrastructure Fund in the 2021 Appropriations Act, by removing the requirement that the Department of Natural and Cultural Resources (DNCR) use funds appropriated to it to purchase land for the Charlotte Hawkins Brown State Historic Site in Guilford County (Site), so that is just allocated for purposes of the Site.

    Appropriates from the funds available in the OSBM Flexibility Funds established in SL 2021-180 and described under project code FLEX21 to the UNC School of the Arts Foundation $4.5 million for 2025-26 to be used to purchase the described real property and improvements for a new loading dock. Effective July 1, 2025.

    Expands the sources where the Wildlife Resources Commission can obtain matching state funds for the described project code under Section 40.1 of SL 2023-134 so that it can come from other available receipts, in addition to the WRC’s endowment.

    Part IX.

    Recodifies GS 105-130.34 to GS 105-130.34A (credit for certain real property donations-C Corporations).  Adds terms allocated credit, qualified real property interest (was, real property interest), and total allocated credits. Modifies terms nonprioritized credit request, maximum amount, qualified donation, and total requested credits. Clarifies that it is the taxpayer’s burden to prove eligibility and amount of the credit available under GS 105-130.34A (was, specified that the corporation had the burden). Modifies the cap on the allocated credit so that it cannot exceed the amount of the tax against which it’s claimed (was imposed by this Part) for the taxable year as reduced. Specifies that the allocated credit may only carryforward if it exceeds the statutory cap, as described. Prohibits an allowed credit from being transferred. Also requires the Department of Revenue (DOR) to include information on the total amount of qualified donations in its economic incentives report, in addition to four other listed matters. Makes technical, clarifying, organizational, and conforming changes. Makes conforming change to GS 105-130.9 to update statutory citation to GS 105-130.34A.

    Amends GS 105-153.11 (credit for certain real property donations-individuals or pass-through entities), as follows. Specifies that a pass-through entity must pass through the credit to its owners using the process set forth in GS 105-153.11, not to exceed the limitations provided under the statute.  Adds terms allocated credit, pass-through entity, qualified real property interest (was, real property interest), and total allocated credits. Modifies terms maximum amount, nonprioritized credit request, qualified donation, prioritized credit request, and total requested credits. Clarifies that it is the taxpayer’s burden to prove eligibility and amount of the credit available under GS 105-153.11 (was, specified that the individual or pass-through entity had the burden). Changes the timeframe governing the limitations on the credit allowed under the statute for individuals and pass-through entities from a taxable year to a calendar year. Caps the allocated credit to couples where only one spouse is required to file a NC income tax return at not more than $250,000. Requires a pass-through entity to pass through to each of its owners the owner's distributive share of the credit for which the pass-through entity qualifies, not to exceed the amounts described in GS 105-153.11(f)(1)-(2). Authorizes the pass-through entity to allocate the credit only to an owner that was an owner of the pass-through entity as of the last day of the calendar year in which the credit was allocated. Modifies the cap on the allocated credit so that it cannot exceed the amount of the against which it’s claimed (was imposed by this Part) for the taxable year as reduced. Specifies that the allocated credit may only carryforward if it exceeds the statutory cap, as described. Prohibits an allowed credit from being transferred, except by will, bequeath, or other instrument of transfer that, requires upon the taxpayer's death, the unused allowable credit to be transferred to a designated beneficiary.  Also requires DOR to include information on the total amount of qualified donations in its economic incentives report, in addition to four other listed matters. Makes technical, clarifying, organizational, and conforming changes. Makes conforming change to GS 105-153.5 (deductions to individual adjusted gross income). 


  • Summary date: Mar 3 2025 - View summary

    House committee substitute to the 1st edition makes the following changes.

    Part II.

    Amends GS 116-11 by changing the due date of the report from the UNC BOG to the specified NCGA committees and division on the actions and adjustments necessary to its budgetary policies, regulations, and standards resulting from the Current Operations Appropriations Act for the administration and operation of UNC and the distribution of State and federal funds to constituent institutions, from February 1 to March 1.

    Amends GS 126-5, by exempting from the provisions of GS Chapter 126, the North Carolina Human Resources Act (except Articles 6-Equal Employment and Compensation Opportunity; Assisting in Obtaining State Employment and 7-The Privacy of State Employee Personnel Records) student-oriented professionals and temporary employees employed by UNC who are exempt from the minimum wage and overtime compensation provisions of the Fair Labor Standards Act. Effective January 1, 2026.

    Part IV

    Reallocates $3 million of the funds allocated to the City of Oxford for the Kerr Lake Regional Water project by Section 12.2(e)(136) of SL 2023-134 to the South Granville Water and Sewer Authority for the same purpose.

    Reallocates $7 million of the funds allocated to the City of Oxford for the Kerr Lake Regional Water project by Section 12.2(e)(136) of S.L. 2023-134 to the Office of State Budget and Management to provide the following grants: (1) $3 million to Franklin County for an infrastructure project, (2) $1 million to Catawba County for a wastewater infrastructure project, and (3) $3 million to Hertford County for a water or wastewater infrastructure project.

    Amends Section 11.11 of SL 2022-74, as amended, by changing the allocation of monies in the North Carolina Megasite Fund to require that other than the first $1 which is to be used to engage a national site selection firm to produce a report evaluating sites in the State and determining the five megasites best positioned for advanced manufacturing site selection searches conducted by major employers, the remaining funds are to be used for local government grants for the purposes described in the section (was, local government grants for the acquisition of the megasites identified in the report).

    Part V.

    Section 5.1

    Transfers all functions, powers, duties, and obligations vested in the North Carolina Center for Missing Persons from the Department of Public Safety to the State Highway Patrol by a Type I transfer. Amends Article 17 of GS Chapter 143B by adding a new Part 4 to be entitled North Carolina Center for Missing Persons. Recodifies Subpart B of Part 5 of Article 13 of GS Chapter 143B as new Part 4 and sets out the new numbers for those statutes. Makes conforming changes to those statutes by moving powers and duties from the Department of Public Safety to the State Highway Patrol and from the Secretary of the Department of Public Safety to the Commander of the State Highway Patrol; also updates statutory cross-references.

    Amends GS 143B-1771, concerning the North Carolina AMBER Alert System, by amending the criteria to be met for dissemination of information through the System, to require that if the abduction is suspected to be by a parent of a child, the child’s life must be suspected to be in imminent danger of serious injury or death (was, the abduction is not known or suspected to be by a parent of the child, unless the child’s life is suspected to be in danger of injury or death).

    Amends GS 143B-1772, so that it now pertains to the Silver Alert instead of the Missing Endangered System (see new GS 143B-1774, below, instead) and makes the following changes to the Alert. Makes the purpose of the Silver Alert to provide a statewide system for the rapid dissemination of information regarding a missing person aged 65 or older who is believed to be suffering from dementia, Alzheimer's disease, or a cognitive impairment that causes an irreversible deterioration of intellectual faculties that makes them unable to meet their own needs or seek help without assistance. Makes the North Carolina Center for Missing Persons (Center) the sole entity responsible for issuing an alert (was, the Center or law enforcement agency). Specifies that the Center’s efforts to disseminate the information as quickly as possible when the person’s status as missing has been reported to a law enforcement agency must include procedures for the Wireless Emergency Act. Requires the Center (was, Center and law enforcement agencies) to adopt guidelines and develop procedures for issuing a 90-day alert (was, issuing an alert) for missing persons described above. Makes the Center (was, Center and law enforcement agencies) responsible for working with the Department of Transportation (DOT) to develop a procedure for using overhead changeable message signs to provide information on the missing person when the information would enable motorists to assist in the recovery of the missing person. Makes conforming changes by removing references to children.

    Amends GS 143B-1773, concerning the Blue Alert System, to require the Center’s guidelines and procedures for the implementation of the System to include procedures for the use of the Emergency Alert System and the Wireless Emergency Alert.

    Enacts new GS 143B-1774, which establishes the missing Endangered Alert within the Center that provides a statewide system for the rapid dissemination of information regarding a missing person, aged 64 or younger, or missing child who is believed to be suffering from dementia, Alzheimer's disease, or a cognitive impairment that causes an irreversible deterioration of intellectual faculties that makes them unable to meet their own needs or to seek help without assistance, and who is not a risk to the general public. Requires an alert to be issued if the Center receives a request that involves a missing person or missing child as described above, and at the time of receipt no more than 72 hours have passed since the person or child went missing. Requires the Center to make every effort to disseminate the information as quickly as possible when the person's or child's status as missing has been reported to a law enforcement agency, including procedures for the use of the Wireless Emergency Alert. Requires the Center to adopt guidelines and develop procedures for issuing a 90-day alert for missing persons and missing children as described above and provide education and training to encourage radio and television broadcasters to participate in the alert; prohibits making specific health information about the missing person or child public through the alert or otherwise. Requires the Center to consult with DOT and develop a procedure for using overhead permanent changeable message signs to provide information on the missing person or child meeting the criteria of this statute when information is available that would enable motorists to assist in their recovery.

    Enacts new GS 143B-1775 establishing the Ashanti Alert within the Center to provide a statewide system for the rapid dissemination of information on a missing person over 18 years of age that is suspected to have been abducted and there is both abductor and vehicle information available. Requires an alert to be issued if the Center receives a request that involves such a missing person and at the time of receipt no more than 72 hours have passed since the person went missing. Requires the Center to make every effort to disseminate the information as quickly as possible when the person's status as missing has been reported to a law enforcement agency, including procedures for the use of the Emergency Alert System and the Wireless Emergency Alert. Requires the Center to adopt guidelines and develop procedures for issuing a 24-hour alert for these missing persons and provide education and training to encourage radio and television broadcasters to participate in the alert. Requires the Center to consult with DOT and develop a procedure for the use of overhead permanent changeable message signs to provide information on the missing person or child meeting these criteria when information is available that would enable motorists to assist in their recovery.

    Enacts new GS 143B-1776 establishing the Missing-Weather Alert within the Center to provide a statewide system for the rapid dissemination of information regarding a missing person or child that is missing during times of extreme heat or cold and is not in a vehicle, or immediately following a significant weather event. Requires an alert to be issued if the Center receives a request that involves such a missing person and at the time of receipt no more than 72 hours have passed since the person went missing. Requires the Center to make every effort to disseminate the information as quickly as possible, including procedures for the use of the Wireless Emergency Alert. Requires the Center to adopt guidelines and develop procedures for issuing a 30-day alert for these missing persons and provide education and training to encourage radio and television broadcasters to participate in the alert.

    Requires the State Highway Patrol to adopt rules, or amendments to rules, consistent with the provisions of this act and allows the use of the procedure in GS 150B-21.1 (APA procedure for adopting a temporary rule) to adopt or amend any of these rules.

    Section 5.2

    Transfers 22 specified positions, including the salaries, property, and other funds allocated for the positions, from the Department of Public Safety to the State Highway Patrol. Transfers six specified positions, including the salaries, property, and other funds allocated for the positions, from the Department of Information Technology to the State Highway Patrol.

    Section 5.3

    Transfers 69 specified positions including the salaries, property, and other funds allocated for the positions from the Department of Transportation, Division of Motor Vehicles License and Theft Bureau, to the State Highway Patrol.

    Part VI.

    Section 6.1

    Amends Section 6.1(a) of SL 2024-1, as amended, by making the following changes to directed grants that were to be allocated by the Office of State Budget and Management – Special Appropriations for the 2023-24 fiscal year. Requires that the directed grant to the Banner American Legion Auxiliary Unit #109, Inc., for $125,000 for 2023-24 be provided instead to Banner American Legion Auxiliary Unit #109, Inc., as provided in SL 2023-134 (2023 Appropriations Act). Requires that Budgeted receipts from the ARPA Temporary Savings Fund to provide additional funds to the Wake Forest Institute for Regenerative Medicine in an amount of $5 million for each fiscal year of 2023-25 be provided instead to the Wake Forest Institute for Regenerative Medicine as provided in SL 2023-134 (2023 Appropriations Act). Adds the following provisions. Requires the directed grant to Greater Rocky Mount Family Medical Center Inc. in the sum of $350,000 for 2023-24 to expand dental and behavioral health services be provided instead to the Opportunities Industrialization Center Incorporated of Rocky Mount. Requires the directed grant to Open Door Ministries of High Point Foundation Inc. in the sum of $500,000 for 2023-24 be provided instead to Open Door Ministries  of High Point Inc. Requires that the directed grant to Union County Schools in the sum $8 million for 2023-24 for an athletic facility and related equipment not revert on June 30, 2026, but remain available until June 30, 2028. Requires that the directed grant to the Gray's Creek Ruritan Club 516 in the sum of $245,000 for 2023-24 to support its mission of community improvement not be provided to the Gray's Creek Ruritan Club 516 but instead be provided in specified amounts to the Kidsville News! Literacy and Education Foundation Inc. for the Summer Reading, Literacy, and Education Program and to the North Carolina Human Trafficking Commission for the WORTH Court to support mental health and substance abuse services for human trafficking survivors in Cumberland County.

    Section 6.2

    Makes Section 8(a) of SL 2024-29 (amending GS 20-279.21, concerning providing underinsured motorist coverage) effective July 1, 2025, and applicable to policies issued or renewed on or after that date.

    Section 6.3

    Requires the Department of Administration to reassign the office space on the second and fourth floors of the Archdale Building in Raleigh to the State Highway Patrol and requires that the equipment, furnishings, and other fixtures located on those floors owned by the State remain there to be used by the State Highway Patrol. Specifies that this does not prohibit the disposal, removal, or replacement of the equipment, furnishings, and other fixtures described in this section after the State Highway Patrol has moved into the space.

    Part VII.

    Amends Section 40.8 of SL 2023-134, as enacted by Section 9.1(a) of SL 2024-1, by adding the following allocation from the State Capital and Infrastructure Fund. Requires the funding allocated to the City of Charlotte in the sum of $17.5 million for 2023-24 and $2.5 million for 2024-25 to be used instead to provide grants in the specified amounts to the following: Appalachian State University to be used for the renovation project at Edwin Duncan Hall, for the renovation project at Wey Hall, for the addition and renovation project at Peacock Hall; to Wayne County for a capital project at Rosewood Middle School; to the Hudson Volunteer Fire Department Inc. to be used for capital improvements and equipment; to North Catawba Fire-Rescue Department Inc. to be used for capital improvements and equipment; to Grace Chapel Volunteer Fire Department Inc. to be used for capital improvements and equipment; to the City of Lenoir to be used for Harpers Avenue Area infrastructure improvements; to King's Creek Volunteer Fire Department Inc. to be used for capital improvements and equipment; to the Gamewell Volunteer Fire Department Inc. to be used for capital improvements and equipment; to Caldwell County to be used for a new ambulance; to Collettsville Volunteer Fire Department Inc. to be used for capital improvements and equipment; to Patterson Fire-Rescue Department Inc. to be used for capital improvements and equipment; and to the Town of Hudson for downtown infrastructure improvements.

    Amends Section 40.17(a) of SL 2021-180, as amended, which amended grants and funds allocated from the State Capital and Infrastructure Fund in the 2021 Appropriations Act, by allowing the remaining amount of funding allocated to Clay County in the sum of $2 million for 2021-22 for a new 911 call center to also be used for capital costs and equipment associated with the construction of a farmers' market.

    Part VIII.

    Amends Section 41.7 of SL 2023-134 by changing the name of the Dana Bumgardner Bridge on Highway 74 at the Mecklenburg/Gaston County line to the Representative Dana Bumgardner Bridge.

    Part IX.

    Amends GS 105-130.34 to give a C Corporation, and GS 105-153.11 to give an individual or a pass-through entity, that makes a qualified donation a tax credit equal to 25% of the fair market value of the qualified donation (was, had to make a donation of real property located in North Carolina during the taxable year that is useful (1) for forestland or farmland preservation; (2) for fish and wildlife conservation; (3) as a buffer to limit land use activities that would restrict, impede, or interfere with military training, testing, or operations on a military installation or training area or otherwise be incompatible with the mission of the installation; (4) for floodplain protection in a county that, in the five years preceding the donation, was the subject of a Type II or Type III gubernatorial disaster declaration as a result of a natural disaster; (5) for historic landscape conservation; or (6) for public trails or access to public trails). The definition of qualified donation is amended to include real property donated in perpetuity for one of those six previously specified uses and is accepted in perpetuity for the qualifying use for which the qualified real property interest is donated. Sets the cap on the aggregate amount of credit allowed to a C corporation in a taxable year for one or more qualified donations made during the calendar year (was, taxable year) at $500,000. Sets the maximum amount of all credits allowed to taxpayers under the statute and GS 105-153.11 (for C Corporations) and under the statute and GS 105-130.34 (for individuals and pass-through entities) for qualified donations made in a taxable year at $5 million of which $3.25 million is a prioritized amount. Requires that if the total requested credits are equal to or less than the maximum amount, the Secretary must allow the total requested credits; if the total requested credits are greater than the maximum amount, then the Secretary must allocate the total requested credits in accordance with the following. If the total requested credits are (1) all prioritized credit requests or (2) all nonprioritized credit requests, then the Secretary must prorate the total requested credits based on the proportion of each requested credit to the total requested credits. If the total requested credits are (1) a combination of prioritized credit requests and nonprioritized credit requests and (2) the amount of prioritized credit requests is equal to or less than the prioritized amount, the Secretary must first allow the prioritized credit requests and then prorate the cap remainder based on the proportion of each of the remaining requested credits to the total requested credits less the prioritized amount. If the total amount of requested credits is (1) a combination of prioritized credit requests and nonprioritized credit requests and (2) the amount of prioritized credit requests is greater than the prioritized amount, the Secretary must first prorate the prioritized credit requests based on the proportion of each prioritized credit request to the prioritized amount; the Secretary must then prorate the cap remainder, including the remainder of any prioritized credit requests based on the proportion of each of the remaining requested credits to the total requested credits less the prioritized amount. Makes additional conforming and technical changes. Effective for taxable years beginning on or after January 1, 2025, for donations made on or after January 1, 2025, and expires for taxable years beginning on or after January 1, 2027, for donations made on or after January 1, 2027.


  • Summary date: Feb 10 2025 - View summary

    Part I.

    Section 1.1.

    Applies to any directed grants appropriated as nonrecurring funds in SL 2022-74 (modifications to the Operations Appropriations Act of 2021) for the 2022-2023 fiscal year that (1) remain unexpended as December 31, 2024,(the effective date of this section) and (2) are subject to reversion on that date, as provided for in Section 1 of SL 2024-40 (amendments to the Operations Appropriations Act of 2023). Directs that the grants described by the section do not revert on December 31, 2024, and remain available for expenditure for the purpose for which the funds were appropriated until the earlier of the date the funds are expended or the date the funds revert, as follows. Directs that any of the above described that remain unexpended as of December 31, 2024, revert to the appropriate fund at the end of the 2025-2026 fiscal year. Effective retroactively to December 31, 2024.  

    Reserves Parts II through VIII (concerning education, health and human services, agriculture and natural and economic resources, justice and public safety, general government, statewide, and finance, respectively).